Comparative analysis of cell cycle regulated genes in eukaryotes

We compared microarray experiments on cell cycle of three model eukaryotes: budding and fission yeast and human cells. Only 112 orthologous groups were cyclic in the three model organisms. The common set of cyclic orthologs includes many taking part in the cell cycle progression, like cyclin B homologs, CDC5, SCH9, DSK2, ZPR1. Proteins involved in DNA replication included histones, some checkpoint kinases and some proteins regulating DNA damage and repair. Conserved cyclic proteins involved in cytokinesis included myosins and kinesins. Many groups of genes related to translation and other metabolic processes were also cyclic in all three organisms. This reflects rebuilding of cellular components after the replication and changes of metabolism during the cell cycle. Many genes important in cell cycle control are not cyclic or not conserved. This includes transcription factors implicated in the regulation of budding yeast cell cycle. The partially overlapping roles of regulatory proteins might allow the evolutionary substitution of components of cell cycle

Sustainable performance management in the EU SME sector. A review and analysis of concepts and methods of strategic management accounting

Purpose: The paper’s main objective is to structure the knowledge of the existing regulatory frameworks, projects and actions that support sustainable performance management (SPM) in small and medium-sized enterprises (SMEs) against the backdrop of the growing significance of the circular economy. The paper will also evidence how strategic management accounting (SMA) assists this process, what individual metrics, dashboards or scorecard concepts have been proposed and how their use may be assessed. Methodology/approach: The research methods include (1) a descriptive systematic analysis of the policies established by the policymakers and regulators in the EU, (2) a comparative analysis of various organisations’ initiatives, actions, delivered toolkits and their outputs, and (3) a literature review of the essential works and research studies on sustainable business models (SBMs), circular business models (CBMs) and SPM in the context of SMEs. Findings: The policies established in the EU support SPM by encouraging SMEs to be involved in sustainable business practices and indicating how to embark on a green transition. Recently, multiple initiatives have been aimed at indicating the opportunities the closed-loop economy system offers SMEs. Many toolkits have also been developed to help SMEs measure their sustainable performance. Although this measurement is vital for SMEs, the business practice falls behind the regulatory framework. Therefore, internal initiatives from the SME sector are needed to popularise the sustainability concept. Research limitations/implications: SMEs show lower levels of compliance with environmental requirements and are unaware of how their activities affect the environment. A limitation of the research is that, in many cases, SMEs are not ready to respond properly to the ESG requirements imposed by regulators. The reason may be a lack of knowledge, experience and limited funds. Therefore, future research should focus on recognizing the gaps in this area and identifying what may be impeding the development of sustainability performance management in SMEs. Originality/value: The work presents the evolution path from the traditional business models (TBMs) through the SBMs to innovative CBMs and addresses their distinctive features. It contributes to the existing knowledge about SMA in SMEs by analysing its links with SPM

Бюджетування європейських проектів – компетенція професійних бухгалтерів та аудиторів

The paper presents a concept of a workshop on European projects participants of which get acquainted with problems of budgeting and controlling of international joint actions. This way, according to the authors, academics may respond to the demand for specialists in question.В роботі розкрито призначення семінару учасників Європейських проектів, на якому вони знайомляться з проблемами бюджетування та контролінгу спільних міжнародних заходів

Federated learning with uncertainty on the example of a medical data

This paper describes a federated learning model capable to process imprecise and missing data. Federation learning is a technique to solve the problem of data governance and privacy by training algorithms without exchanging the data itself. The performance of the proposed method is demonstrated on medical data of breast cancer cases. Results for different data loss scenarios and corresponding measures of classification quality are presented and discussed

5-Fluorouracil sensitizes colorectal tumor cells towards double stranded DNA breaks by interfering with homologous recombination repair

10.18632/oncotarget.3728Oncotarget61412574-1258

Fundamental awareness: A framework for integrating science, philosophy and metaphysics

The ontologic framework of Fundamental Awareness proposed here assumes that non-dual Awareness is foundational to the universe, not arising from the interactions or structures of higher level phenomena. The framework allows comparison and integration of views from the three investigative domains concerned with understanding the nature of consciousness: science, philosophy, and metaphysics. In this framework, Awareness is the underlying reality, not reducible to anything else. Awareness and existence are the same. As such, the universe is non-material, self-organizing throughout, a holarchy of complementary, process driven, recursive interactions. The universe is both its own first observer and subject. Considering the world to be non-material and comprised, a priori, of Awareness is to privilege information over materiality, action over agency and to understand that qualia are not a “hard problem,” but the foundational elements of all existence. These views fully reflect main stream Western philosophical traditions, insights from culturally diverse contemplative and mystical traditions, and are in keeping with current scientific thinking, expressible mathematically